三
Supplementary Provisions, Article 1, paragraph (1), item (iii)
次に掲げる規定 平成二十七年四月一日
the following provisions: April 1, 2015;
第一条中所得税法第百三十二条第二項ただし書の改正規定及び附則第九条の規定
the provisions in Article 1 amending the proviso to Article 132, paragraph (2) of the Income Tax Act and the provisions of Article 9 of the Supplementary Provisions;